TD 93/D21W — Withdrawal - Do travel and accommodation expenses incurred by a resident company so as to enable the transfer of know-how from a non-resident company to the resident Australian company constitute a royalty as defined in subsection 6(1) of the Income Tax Assessment Act 1936? · Tullian
Withdrawal - Do travel and accommodation expenses incurred by a resident company so as to enable the transfer of know-how from a non-resident company to the resident Australian company constitute a royalty as defined in subsection 6(1) of the Income Tax Assessment Act 1936?